The Baptist Courier

“The Executive Committee of the board is made up of the Board Chair, Vice Chair, Secretary, and two other members of the board. The Executive Committee has the authority to act on behalf of the Board to the extent specified by the Board.”

“The governing body of The Baptist Courier is vested in a Board of Trustees, elected by the South Carolina Baptist Convention in the manner and for the terms prescribed in the charter of the institution, in accordance with the action of the Convention. The South Carolina Baptist Convention is an association of cooperating churches which meets annually for two days to conduct Convention business. Each church that contributes to the Cooperative Program and adheres to the Baptist Faith and Message 2000 is allowed to send a delegation of messengers to the annual meeting. Messengers register in advance and credentials are issued (including voting ballots) to qualified messengers. The Messengers elect the trustees of The Baptist Courier.”

“Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.”

“The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Executive Committee is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.”

“Line 15a - The independent Board of Trustees assesses the compensation of the President/Editor annually to determine the reasonableness and competitiveness of compensation; comparability data is used; this approval is documented in the board minutes. Line 15b - The President/Editor sets the salary and benefits of the other Officers, using comparability data. Further, the President/Editor consults with the compensation committee during this annual process. The independent Board of Trustees approves the officers' compensation annually; this approval is documented in the board minutes.”

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

“The Budget, Finance, and Audit Committee of the organization's supported organization, South Carolina Baptist Convention (Convention), assumes responsibility for the oversight of the audit of the organization's financial statements. The Convention selects the independent accountant. This process has not changed since the prior year.”